Minnesota Schedule M1REF is the one-page schedule you attach to Form M1 to claim refundable credits on your state income tax return. The credit most filers come here for is the renter’s credit, which moved onto M1REF starting with tax year 2024. If you own your home and are looking for the Homestead Credit Refund, that is a separate filing on Form M1PR and does not go on M1REF.
What Schedule M1REF Does
M1REF is a list. Each refundable credit you qualify for gets entered on its own line, and the total flows to your Form M1, where it either lowers what you owe or increases your refund. Line 4 is the renter’s credit. Other refundable credits — child and dependent care, K-12 education, and the rest — have their own lines on the same page.1Minnesota Department of Revenue. Renter’s Credit
Because the renter’s credit now rides on your income tax return, there is no separate renter refund application and no separate deadline. You file it when you file your Minnesota taxes.
Who Can Claim the Renter’s Credit
Before you fill anything out, confirm all four of these apply to you for the tax year:
- You were a full-year or part-year Minnesota resident.
- You paid rent on a Minnesota building whose owner was assessed property taxes or made payments in lieu of property taxes. Your property manager or county treasurer’s office can confirm this if you’re unsure.
- No one claimed you as a dependent on their income tax return for the same year.
- Your household income was less than $77,570.1Minnesota Department of Revenue. Renter’s Credit
Household income under Minnesota law is broader than federal adjusted gross income. It covers income received by everyone in your household during the year — wages, Social Security benefits, public assistance, nontaxable interest, and other sources — excluding income earned by dependents.2Minnesota Office of the Revisor of Statutes. Minnesota Code 290A.03 – Definitions If you only compare the threshold to your federal AGI, you may misjudge whether you qualify.
Documents You Need
The one document you cannot file without is your Certificate of Rent Paid (CRP). Your landlord is required to give you one, electronically or on paper, by January 31.3Minnesota Department of Revenue. Create a Certificate of Rent Paid The CRP shows how much of your rent went toward the building’s property taxes during the prior calendar year, and the figures from it feed Schedule M1RENT.
If you lived in more than one rental during the year, you need a CRP from each landlord. When filing by mail, include copies of every CRP; missing certificates will delay or deny your refund.1Minnesota Department of Revenue. Renter’s Credit
If your landlord misses the January 31 deadline, contact them first. If that doesn’t produce the CRP, you can ask the Minnesota Department of Revenue to contact the landlord for you. Don’t skip filing because a certificate is late. The department has a process for handling missing CRPs.
You will also need Social Security numbers for everyone in your household, since household income reaches beyond just your own.
Filling Out the Forms
Three forms work together. Complete them in this order.
Schedule M1RENT. Start here. Enter the information from each CRP: the amounts, your landlord’s name, and the property address. The schedule calculates your renter’s credit based on your household income and the rent you paid toward property taxes.
Schedule M1REF, Line 4. Transfer the renter’s credit amount from M1RENT to Line 4 of M1REF. If you also qualify for other refundable credits, enter each on its own line. Add the lines together for the total.
Form M1. The M1REF total carries onto your Minnesota income tax return. From there it either reduces tax owed or adds to your refund.1Minnesota Department of Revenue. Renter’s Credit
Deadline and How to File
M1REF follows the Form M1 deadline, which is typically April 15, or the next business day when that date falls on a weekend or holiday. You can file electronically through Minnesota e-Services or through tax software that supports Minnesota returns. To file on paper, send Form M1, Schedule M1REF, and Schedule M1RENT to the address in the Form M1 instructions and include copies of all CRPs.1Minnesota Department of Revenue. Renter’s Credit
Electronic filing is faster because the system verifies entries immediately. Paper returns take longer and require the attached documentation.
Tracking Your Refund
Use Minnesota’s Where’s My Refund? tool to check status. You’ll need your Social Security number, date of birth, and the exact refund amount from your return.4Minnesota Department of Revenue. Where’s My Refund? The system updates overnight Monday through Friday and shows where your refund sits in the process, including the date payment was sent.
The renter’s credit now arrives as part of your income tax refund rather than a separate payment, so track it using the Form M1 refund amount.
If You Need to Amend
For a renter’s credit claim filed on Form M1 for tax year 2024 or later, use the standard Minnesota amended income tax return process. Form M1PRX, the amendment form that renters once used, now applies only to homeowner Homestead Credit Refund claims and to older renter claims from tax year 2023 and earlier when renters still filed M1PR.5Minnesota Department of Revenue. Amended Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund
Common reasons to amend include receiving a corrected or additional CRP, a corrected property tax statement, or a household income error. Include an explanation of what changed and why.
Penalty for a Fraudulent Claim
Filing a fraudulent claim for any refundable credit on Schedule M1REF carries a penalty equal to 50 percent of the refund amount attributable to fraud. If the fraudulent credit reduced tax owed rather than generating a refund, the state can also assess a separate 50 percent penalty on the unpaid tax.6Minnesota Department of Revenue. 2024 Schedule M1REF, Refundable Credits These are on top of any other interest or penalties for underpayment.
A Note for Homeowners
If you own and occupy your home, M1REF is not your form. You claim the Homestead Credit Refund on Form M1PR, which has its own August 15 deadline and may be filed up to one year after that date.7Minnesota Department of Revenue. Filing for a Property Tax Refund The homeowner refund and the renter’s credit come from the same underlying statute but now follow different filing paths.8Minnesota Department of Revenue. Homeowner’s Homestead Credit Refund